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1. All appeals by the defendant against the plaintiffs are dismissed.
2. The costs of appeal shall be borne by the Defendant.
3. Judgment of the court of first instance.
Reasons
1. Comprehensively taking account of the overall purport of the statements and arguments by Gap evidence Nos. 1 and 2 (including branch numbers, etc.), as to the cause of the claim, the plaintiffs were employed and retired after being employed by the defendant from March 1, 2013 to December 31, 2014. The plaintiffs were paid 34,352,388 won, including the amount of annual leave allowances of 27,085,750 won, the amount of wages of 513,333, 3685, 4388 won, the total amount of wages of 29,420,700 won, annual leave leave allowances of 2014, the amount of wages of 960,000 won, the amount of retirement allowances of 3,971,688, and the amount of wages of 27,085,750 won, and the amount of wages of 51,2015.
Therefore, barring special circumstances, the Defendant is obligated to pay to the Plaintiff A KRW 32,80,380 (i.e., KRW 34,352,388 - KRW 1,550,000) and to the Plaintiff B KRW 29,734,521 (i.e., KRW 31,284,521 - 1,550,000) and damages for delay calculated at the rate of 20% per annum under the Labor Standards Act and the Guarantee of Workers' Retirement Benefits Act from January 15, 2015 to the date of full payment.
2. The defendant's assertion that some of the wages, etc. were paid after retirement of the plaintiffs. However, there is no evidence to acknowledge it except for the above KRW 1,550,000 to the person who received payment from the plaintiffs. The defendant's assertion is without merit.
Although the Defendant asserts that income tax withholding should be deducted from the wages, etc. that the Defendant should pay to the Plaintiffs, the obligation to pay income tax withheld under Article 21(2)1 of the Framework Act on National Taxes is established when the obligor pays the amount of income in principle, and the timing when the recipient’s obligation to collect income tax is established is equal to the timing when the recipient’s obligation to collect income tax is established. Therefore, the payer is not entitled to collect and deduct the source tax in advance prior to the due date of income (Supreme Court Decision 2013Da36347 Decided October 27, 2014),